The document discusses various topics related to indirect taxes in India including goods and services tax (GST). Some key points include: - The predominant element of a composite supply is called the principal supply. - The chair of the GST Council is nominated by the central government. - Liability to pay tax by the recipient of supply of goods or services is called output tax. - Integrated Goods and Services Tax (IGST) is applicable on inter-state supplies including imports and exports.

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